Export of service, Service Tax

[Vikas Aggarwal]

Dear Sir,

Please help me in the folllowing issues:

1. One my client provide sugar consultancy services (sugar market condition of india , politicle issue etc)to an international company in london through emails. on continous basis, whether the above service fall under service tax liability.

 My client also assist the company , & if any order received by company through my client the received a coomission on that, whether this was also fall under service tax.

2.  Query regarding work contract:  if any company received AMC service from service provider (service provider is an individual) & material provided by company itself (means service provider charge only for labour work), whether the above case fall under work contract & company liable to pay service tax, if yes than in what amount.

what is the condition if service provider raise seperate bill for material & labour.

 

Regards,

CA Vikas Aggarwal

 

 

Posts / Replies

[ANAND SHEMBEKAR]

1. For your querry number 1 , please see the place of provision of services rules 2012 .

2. In second the activity does not become works contract , it is purely service , hence SP has to charge the ST @ 12.36% , no issue of reverse charge mechanism.

 ANAND SHEMBEKAR

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